International Light Metals v. United States

FRIEDMAN, Senior Circuit Judge.

As used in this Customs case, “drawback” refers to the refund of Customs duties when a product “of the same kind and quality” as the imported product is subsequently exported. Here the United States Customs Service (“Customs”) first awarded the appellee, International Light Metals (“International”), drawback, but then rescinded its ruling and required International to refund the drawback it had received, based on Customs’ determination that the exported product was not “of the same kind and quality” as the imported product. In the prior appeal in this case, we…